Find all needed information about Accounting Support Fee. Below you can see links where you can find everything you want to know about Accounting Support Fee.
https://pcaobus.org/About/Administration/SupportFee/Pages/default.aspx
Accounting Support Fee Page Content The largest source of funding for the PCAOB comes from the companies whose financial statements must be audited by PCAOB-registered firms.
https://www.accountingfoundation.org/jsp/Foundation/Page/FAFSectionPage&cid=1351027545591
Accounting Support Fees Accounting support fees are collected from certain groups of capital market participants: In 2018, 8,377 publicly-traded companies paid a total of $29.1 million in annual support fees—an average of $10 a day.
https://www.sec.gov/news/press-release/2018-292
The 2019 PCAOB budget totals $273.7 million. The accounting support fee totals $262.9 million, of which $228.5 million will be assessed on public companies and $34.4 million will be assessed on broker-dealers.
http://pcaobus.org/About/Administration/Documents/Support%20Fee/Issuers_Paid.pdf
List of Issuers with No Outstanding . Past-Due Share of the Issuer Accounting Support Fee . Determination of Payment under PCAOB Rule 7104(b) As of December 9, 2019 . The following is a list of issuers that have been assessed and have no outstanding past-due share of theissuer accounting support fees of the Public
https://support.mambu.com/docs/fees-accounting
Use specific accounts - as defined for each fee; this is a better approach for more granular accounting for fees, as well as more detailed financial reporting on different income sources. If Cash Basis Accounting is used, then only a "Fee Income" account has to be specified. Deposit Accounts only support Cash Basis Accounting.
https://www.iasplus.com/en/binary/usa/0604faqfunding.pdf
Because the accounting support fee is allocated among some 10,000 issuers, the PCAOB primarily relies on the number of shares outstanding as disclosed by each issuer in its most recent periodic filing with the Securities and Exchange Commission.
https://www.sec.gov/news/pressrelease/2016-263.html
Dec 14, 2016 · The 2017 budget will be funded primarily by the 2017 accounting support fee of $268.0 million, which is approximately 6 percent higher than the 2016 Commission-approved accounting support fee of $253.3 million.
https://www.federalregister.gov/documents/2019/12/26/2019-27697/order-approving-public-company-accounting-oversight-board-budget-and-annual-accounting-support-fee
Accordingly, the PCAOB has reduced its accounting support fee for 2020 by approximately $0.2 million. The Commission has determined that the PCAOB's 2020 budget and annual accounting support fee are consistent with Section 109 of the Sarbanes-Oxley Act.
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